Can a business claim GST input tax credit on a refurbished laptop?

Generally yes, if the laptop is for business use and the seller issues a proper tax invoice with GST charged and shown on it, bearing your GSTIN.

Things to check

• Your GSTIN is on the invoice. Add it in the order notes at checkout.
• GST is shown separately on the invoice.
• The seller files their returns, so the invoice appears in your GSTR-2B.

One exception to know

Some sellers of second-hand goods use a special "margin scheme", where GST is charged only on their margin and isn't shown separately. Input tax credit usually isn't available on those invoices.

We're not tax advisers, so please confirm eligibility with your CA.